Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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Question 339: To ask the Minister for Finance the cost to the Exchequer of the tax breaks for the developers of private hospitals. [30866/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I assume that the Deputy is referring to the scheme of capital allowances for private hospitals which was introduced in the Finance Act 2002.

I am informed by the Revenue Commissioners that information on the scheme of tax relief for private hospitals was for the first time specified and separately included in personal income tax returns for the tax year 2004, which were due for filing in October, 2005. No specific Revenue information on the cost of the scheme is available for the tax year 2002 (when the scheme of relief for private hospitals was introduced) or for 2003.

Based on the information that has been received and collated to date for the tax year 2004, there were 37 claims for €4.5 million capital allowances for the construction of private hospitals. This figure would correspond to a maximum Exchequer cost of the order of €1.9 million for these returns in terms of income tax foregone.

Corresponding data available for the tax year 2005 indicates that there were 60 claims for €7.7 million capital allowances for the construction of buildings used for private hospitals. This figure would correspond to a maximum Exchequer cost of the order of €3.2 million for these returns in terms of income tax foregone.

Corresponding data for the tax year 2006 indicates that there were 284 claims for €25.2 million capital allowances for the construction of buildings used for private hospitals. This figure would correspond to a maximum Exchequer cost of the order of €10.6 million for these returns in terms of income tax foregone.

Corresponding data for the tax years 2007 and 2008 is not yet available.

Joanna Tuffy (Dublin Mid West, Labour)
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Question 340: To ask the Minister for Finance the amount paid out in tax relief, in tabular form, to builders of private nursing home accommodation for each of the years 2002 to 2007 and to date in 2008; and if he will make a statement on the matter. [30880/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I assume the Deputy is referring to the scheme of capital allowances for capital expenditure on registered nursing homes which was introduced in 1997.

I am informed by the Revenue Commissioners that information on the scheme of tax relief for registered nursing homes was for the first time specified and separately included in personal income tax returns for the tax year 2004, which were due for filing in October, 2005. No specific Revenue information on the cost of the scheme is available for the tax year 2003 or previous years.

Based on the information that has been received and collated to date for the tax years 2004, 2005 and 2006, the table below gives details of number of claims, amount of capital allowances and Exchequer cost in terms of income tax and corporation tax foregone for the construction of nursing homes for each of the years 2004 to 2006.

Corresponding data for 2007 and 2008 is not yet available.